In re Life Ass'n of America
Missouri Court of Appeals
Appeal from the St. Louis Circuit Court, Adams, J. The petitioner claims payment of taxes out of the money in the hands of the superintendent of insurance, in charge of the Life Association of America, on two grounds : First, that section 6047 of the Revised Statutes of Missouri expressly provides for and requires such payment. — In re Receivership, 3 Abb. App.
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Appeal from the St. Louis Circuit Court, Adams, J. The petitioner claims payment of taxes out of the money in the hands of the superintendent of insurance, in charge of the Life Association of America, on two grounds : First, that section 6047 of the Revised Statutes of Missouri expressly provides for and requires such payment. — In re Receivership, 3 Abb. App. Dec. 239; Phillips v. Rowse, 49 Mo. 586. Second, that under our statutes, the personal assets of the Life Association are subject to levy for such taxes, and that these assets being now in custodia legis, the court should apply them to…
1Opinion of the CourtThompson, J.
This is an intervening petition of the tax collector of the city of St. Louis, in a proceeding wherein the Life Association of America is being wound up by the superintendent of the insurance department of the state, under the control of the circuit court. The petition, together with an agreed statement of facts and certain extracts from the record of the proceeding to wind up the Life Association, shows that the Life Association was formerly the owner in fee of a certain tract of ground and building thereon in St. Louis, known as the Masonic Hall; that while the building was thus owned by…
2Cases cited7 opinions
- City of Carondelet v. PicotSupreme Court of Missouri · 1866
- State v. DrurySupreme Court of Missouri · 1865
- A. McDowell & Co. v. MorganSupreme Court of Missouri · 1863
- State ex rel. Goddard v. DeanSupreme Court of Missouri · 1867
- Weinwick v. BenderSupreme Court of Missouri · 1862
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3Cited by4 opinions
- Collector of Revenue within & for the St. Louis v. Ford Motor Co.Court of Appeals for the Eighth Circuit · 1946
- State ex rel. Hayes v. SnyderSupreme Court of Missouri · 1897
- State of Missouri v. DaltonSupreme Court of Missouri · 1944
- Blevins v. SmithSupreme Court of Missouri · 1891